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RESOLUTION OF THE COUNTY OF(BUTTE REGARDING BENEFITS OF
BUTTE COUNTY BOARD OF SUPERVISORS MEMBERS
WHEREAS, Butte County Board of Supervisors Members ("Board (Members") are exempt from the Merit System
and some employee benefits provisions of the Personnel Rules; and
WHEREAS, the Butte County Board of Supervisors grants benefits to Board Members that are the same as or
similar to those provided to classified employees.
NOW,THEREFORE, BE IT RESOLVED by the Board of Supervisors of the County of Butte, State of California, that
this resolution will supersede the replace Resolution No. 17-115; and
BE IT FURTHER RESOLVED that Board Member benefits shall be as follows:
1. Vacation Leave Accrual and Use
Board Members do not accrue vacation,
Z.. Sick Leave Accrual and Use
a) Board Members do not accrue sick leave..
b) if a regular employee of the County is elected into office as a Butte County Board Member and there is no break
in service by so doing, any sink leave on accrual as of the date that elected office is taken may be frozen at the
option of the employee until such time as the elected official separates from County service. Upon separation
from County service said individual may opt for California Public Employees Retirement System ("CalPERS")service
credit or cash out as outlined in Subsection c below.
c) On retirement or separation in good standing from County employment, the Board Member may be paid for any
sick leave over thirty (Btu) days at one-half the normal rate up to a maximum of three thousand dollars ($3,000),.
or may apply the leave time to service credit for retirement purposes.
d) Thirty(30)days prior to retirement from County service,a Board Member may opt to purchase back any sick leave
accruals that were frozen at the time of taking office so that the unused balance is restored.
3. Holiday Leave
Board Members do not receive compensation for holidays.
4. Administrative Leave
Board Members do not accrue paid administrative leave.
5. Bereavement Leave
Board Members do not receive bereavement leave.
6. Retirement Plan
Board Members are eligible to participate in the County retirement program as contracted through California Public
Employees' Retirement System ("Cal PERS").
Participation in the retirement plan shall be consistent with the requirements of the California Public Employees'
Pension Reform Act of 2013 as it is currently enacted and as it is amended in the future, and its implementing
regulations, referred to hereinafter collectively as"PEPRA". To the extent PEPRA conflicts with any provision of this
Resolution, PEPRA will govern.
a). "New Members"- For purposes of this section "New Member" is defined by PEPRA to be any of the following
(statutory reference is to the California Government Code):
1. An individual who becomes a member of any public retirement system for the first time on or after January
1, 2013, and who was not a member of any other public retirement system prior to that date.
2. An individual who becomes a member of a public retirement system for the first time on or after January
1, 2013, and who was a member of another public retirement system prior to that date, but who was not
subject to reciprocity under subdivision (c) of Section 7522.02.
3. An individual who was an active member in a retirement system and who,after a break in service of more
than six months, returned to active membership in that system with a new employer. For purposes of this
subdivision,a change in employment between state entities or from one school employer to another shall
not be considered as service with a new employer.
Board Members who are "New Members", as defined above, are eligible to participate in the County retirement
program as contracted through CaIPERS. The retirement program is integrated with Social Security and the
retirement benefit is based on the highest average annual compensation over a three-year period and the 2% @
62 formula.
b). "Classic Members": For purposes of this section "Classic Member" is defined as members who do not meet
the definition of"New Members" as defined by PEPRA. Board Members who are "Classic Members", as defined
above, are eligible to participate in the County retirement program as contracted through CaIPERS. The
retirement program is integrated with Social Security and the retirement benefit is based on the highest single
year of salary and on the 2% @ 55 formula.
Any Board Members sworn in on or after January 7, 2013 will pay on a pre-tax basis five (5%) of salary for the
employee share of their CaIPERS pension.
7. Unemployment Insurance
Board Members are not covered by unemployment insurance.
8. Health, Dental,Vision and Life Insurance
a) Participation.
Board Members are entitled to participate in a County sponsored Health Plan under the County's CaIPERS contract
and including dental, vision, and life insurance elements. All Board Members and the Board Members'
dependents shall be entitled to participate in the county-sponsored group health plan. Within the first thirty(30)
days of employment eligible Board Members must elect or decline health coverage. If an election is not made,
the Board member will be presumed to have declined coverage and will be eligible at the next open enrollment
or in conjunction with a qualifying event. The effective date of coverage will be the first of the month following
thirty(30) days of employment. Coverage will terminate on the last day of the month following the employment
termination month. The County must be notified of a Qualifying Event within thirty (30) days of the date of the
event, or otherwise, as required by law. All documentation/verification must accompany the request for
coverage.
b) Premium.
Board Members shall pay their share of the total monthly premium for employee and dependent coverage to be
paid through a payroll deduction as calculated by subtracting the monthly County contribution (stipulated in
section d below)from the monthly premium rate.
c) Description.
The Butte County Flexible Benefits Plan (hereafter"Cafeteria Plan") is available to all Board Members. There will
be two (2) participation levels, identified as Option "A" and Option "B" as per Section 8d) below. Once the
selection is made, it will remain in force until the following plan year, unless a qualifying event, as defined by the
IRS, occurs. The fee for a third party administrator will be paid by the County.
d) Participation Levels
Option A-CORE PLAN
Board Members who elect Option A to participate in the County sponsored medical plan will receive the County
health benefits flex contribution (as specified below) to be utilized to purchase their selected medical plan and
cannot be cashed out. In the event that a Board Member selects a medical plan that results in an excess County
contribution,that excess contribution will be deemed a non-health flex contribution that may be taken as taxable
income or applied to pre-tax dental, vision or other alternative approved benefits. Should a Board Member
decline County sponsored medical coverage, such Board Member will receive a cash-in-lieu payment if the Board
Member complies with the requirements outlined in Option B below.
The County will pay to the Board Members' Flexible Benefit Account the following amounts for Board Members
who elect Option A:
Employee Only $462.78
Employee plus one $921.30
Family $1,207.41
The above amounts include the PEMHCA minimum which is paid outside of the County's Section
125 plan.
Board Members, regardless of medical plan participation status,are eligible to enroll in the County's dental and/or
vision programs. Board Member contributions for dental and vision will be deducted from Board Member's
regular payroll on a pre-tax basis. Board Members that have elected Option A can also elect to participate in
optional benefits. If the Board Member has any surplus Flexible Benefit Account credits after making all elections
required to participate in the health insurance,the Board Member can use that surplus toward the Flexible Benefit
Options. Board Members that wish to participate in the optional benefits in the plan, with the exception of the
cash back option, but do not have any surplus credits, can elect to have pre-tax payroll deductions in an amount
to cover the cost of their elections.
Option B- FLEXIBLE BENEFIT OPTIONS
Board Members who decline County sponsored medical coverage and elect Option B must provide the following
in order to receive the cash-in-lieu:
(1) proof that the Board Member and all individuals for whom the Board Member intends to claim a personal
exemption deduction ("tax family"), have or will have minimum essential coverage through another source of
group health insurance (coverage not obtained in the individual market or through Covered California) for the
plan year to which the opt out arrangement applies ("opt out period"); and
(2)the Board Member must sign an attestation that the Board Member and his/her tax family have or will have
such minimum essential coverage for the opt out period. A Board Member must provide the attestation every
plan year at open enrollment or within 30 days after the start of the plan year. The opt-out payment cannot
be made and the County will not in fact make payment if the County knows that the Board Member or tax
family member doesn't have such alternative coverage,or if the conditions in this paragraph are not otherwise
satisfied.
Board members initially elected on or before December 31, 2016, will receive an employer flex credit
contribution of one hundred eighty-six dollars and sixteen cents ($186.16) per pay period for Board members
who elect and satisfy the requirements outlined above for Option B. Board members initially elected on or
after January 1, 2017, will receive an employer flex credit contribution of ninety-two dollars and thirty-one
cents ($92.31) per pay period for Board members who elect and satisfy the requirements outlined above for
Option B.
Board Members may elect a pre-tax deduction(through regular payroll or cash-in-lieu)to purchase any of the
Flexible Benefit Options. Should a Board Member receive cash-in-lieu that is not utilized for Flexible Benefit
Options,the amount will be included as taxable income.
e) Administration
• No benefits will be paid to employees in Option B until all requirements outlined in the Flexible Benefits
—Option B section have been met.
• All Board Members and their dependents, including registered domestic partner pursuant to Family Code
Section 297.5, shall be entitled to participate in the County's Flexible Benefits Plan.
• Any money deposited in the Flexible Spending Account of a Board Member must be used during the plan
year (with the exception of$500 which may be carried over to the following plan year); otherwise, the
remaining balance reverts to the County.
f) Retired_Employee Options.
Board Members initially sworn into office prior to January 1, 2010, retiring in good standing before age 65
from the County of Butte under the provisions of the county's contract with CalPERS may continue to cover
themselves and eligible dependents under the health plan as provided in Personnel Rules section 12.9. The
county shall pay the full premium for such coverage until the retiree becomes 65 years of age or is covered by
another governmental or employer-paid health plan. Application for post-retirement health coverage shall
be made to the Director-Human Resources,prior to the official termination date of county service,in a manner
and form prescribed by the Director.
Board Members initially sworn into office after December 31, 2009,with five (5)years or more of cumulative
service with Butte County, retiring in good standing before age 65 from the County of Butte under the
provisions of the county's contract with the CaIPERS may continue to cover themselves and eligible
dependents under the health plan. The county shall pay a premium contribution at the rate ofthe HMO, Delta
DPO, and Vision, Service Plan premiums for such coverage until the retiree becomes 65 years of age or is
covered byanother governmental nremp|oyep9aid health plan. Application for post-retirement health
coverage shall be made to the Director-Human Resources, prior to the official termination data of county
service, immmanner and form prescribed bvthe Director.
g\ Life Insurance.
Life Insurance is provided for Board Members in the amount of $25,000, Purchase of supplemental life
insurance isalso available atgroup rates.
~'
Deferred Compensation Plan
Board Members may pairticipate in an IRS Section 457 Deferred Compensation Plan up to the maximum
allowed bvthe law.
10. Employee Assistance Program
Board Members and eligible family members are entitled to participate in, County's Employee Assistance
Program in accordance with the terms of the agreement between the County and the vendor. Services
available toBoard Members and eligible family members include but are not included tothe following:
w Marital and family problems ° Relationship issues
wAlcohol Abuse wDrug dependency
• Financial and credit concerns - Emotional problems and stress
~ Child care ° Elder care
• Pre-retirement planning w Federal taxpayer problems
• Legal issues and questions ° Interpersonal conflicts
11. Long Term Disability Insurance
Board Members one covered by Long Term Disability Insurance, which provides for disability income
protection with a guarantee replacement of 60% of the monthly earning up to a maximum of five thousand
dollars ($5,000) per month,, beginning on the 9111 day of disability with benefits payable for illness,�r accident
toage 65. This policy provides for aninety (90) day waiting period.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 281h day of August, 2018, by the following
vote:
AYES:Supervisors Connelly, Wahl, Kirk,Teeter, and Lambert
NOES: N�one
/&BS,ENT: Nome
NOT VOTNNG: None
Steve LamWrt, Chair
Butte County Board ofSupervisors
ATTEST:
Shari McCracken, Chief Administrative Officer
and C Toa f Supervisors